Is a website “cookie” the same as an actual one for purposes of being a physical presence for tax purposes? In this episode of DLA’s Tax Brief podcast, we welcome David Pope from our state and local tax group. We’ll unpack the cutting edge of state and local tax litigation to how states are rethinking apportionment and pushing the boundaries of § 86-272 in a digital economy. You’ll hear what’s really at stake as states wrestle with “look-through” approaches for software and services, test theories that cookies or chat functions create taxable presence, and much more!

<p>Is a website &ldquo;cookie&rdquo; the same as an actual one for purposes of being a physical presence for tax purposes? In this episode of DLA&rsquo;s Tax Brief podcast, we welcome David Pope from our state and local tax group. We&rsquo;ll unpack the cutting edge of state and local tax litigation to how states are rethinking apportionment and pushing the boundaries of &sect; 86-272 in a digital economy. You&rsquo;ll hear what&rsquo;s really at stake as states wrestle with &ldquo;look-through&rdquo; approaches for software and services, test theories that cookies or chat functions create taxable presence, and much more!</p>

The Tax Brief podcast offers insightful and engaging conversations on current tax issues, breaking down the issues that matter most. Our lawyers and guests cover a wide range of tax topics, including US federal taxation, international tax developments, tax controversy, transfer pricing, and local tax matters.

<p>The Tax Brief podcast&nbsp;offers insightful and engaging conversations on current&nbsp;tax&nbsp;issues, breaking down the issues that matter most. Our lawyers and guests cover a wide range of&nbsp;tax&nbsp;topics, including US federal taxation, international tax developments, tax&nbsp;controversy, transfer pricing, and local tax matters.</p>

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